The authority granted to an executor, administrator or beneficiary in one country may not automatically be recognised in another country.

For example, if a grant of probate (or the equivalent) has been issued outside of the UK, this authority may not be enough on its own to deal with bank accounts, investments or land situated in the UK.

Before the UK assets can be administered, the foreign grant may need to be formally recognised by a probate registry in the UK.

One of our key specialisms is applying for UK probate where the deceased has passed away domiciled outside of the UK.

Where an estate has assets in multiple jurisdictions, a number of different court authorities or notarial declarations may be required to attend to the administration of those assets.

When attending to foreign assets, you may find that you have to comply with complicated foreign laws and taxes, and there may also be a language barrier. We are familiar with the requirements of foreign courts and asset companies throughout the world.  We are often able to attend to the administration of a foreign asset directly from our office or refer you to one of our contacts who can.

If an asset is located in England & Wales and you hold a grant of probate (or the equivalent) from a Commonwealth country, then we can assist with the reseal application in England & Wales.

We regularly act for clients in South Africa, Australia, New Zealand, Canada, Malaysia and a number of other Commonwealth countries with resealing foreign grants in England.  For more information on resealing, please click here.

If you’re dealing with an estate that has assets located in the islands of Jersey, Guernsey and the Isle of Man, we’re well equipped to assist with the separate probate application that may be required and with the administration of the assets located in these islands.

Please click here to view our dedicated webpage for these islands.

Over the years, we have developed particularly strong ties to these countries through our cross-border estate work.

If you are dealing with the administration of an estate that assets located, in South Africa, Australia or New Zealand, please always feel free to contact us to discuss the process that is involved and how we can help.

Depending on the nature and value of assets located in the UK, it is possible that a UK inheritance tax account may be required and tax may need to be paid.

We have a wealth of experience in dealing with foreign domiciled estates that have assets located in the UK.  We can advise on what exemptions may be available and whether unilateral relief or a double taxation agreement may help to mitigate the UK tax position.

In the international setting, one of the most fundamental parts of dealing with an estate is analysing the domicile.  This can determine which law will govern the succession to certain assets.

The domicile will also have a big impact on the UK inheritance tax position.  We can advise on whether an estate is caught by our “deemed” domicile rules, which can artificially impose a fiscal domicile in the UK for inheritance tax purposes.   If an estate is caught by these rules, this could result in an assessment for UK inheritance tax on the worldwide assets.

Many people own assets located in North America for a variety of reasons. For example, it’s quite common in the UK for shareholders to find themselves with shares in US companies due to buyouts or mergers with UK companies.   People may also have acquired assets in North America through work, pleasure or simply for investment purposes.

We regularly assist our clients with administering shares, bank accounts and investment funds located in the US and Canada.  We can also assist with unclaimed property and escheated assets in both the US and Canada.

Estates with assets located in North America can present some complex procedures. For example, if the assets are located in the US and are valued above $60,000, the asset holder may request estate tax clearance (federal transfer certificates) from the Internal Revenue Service.

We’ve developed a particular expertise in US estate tax reporting, which can be particularly onerous for those estates where the deceased passed away domiciled outside of the US and a non-US citizen.

Many of the estates that we work with have assets located in European countries.  The most common examples for our team include France, Spain, Italy, the Netherlands, Germany, Belgium, Switzerland and Luxembourg.

If you need advice on an asset located in Europe, you’re welcome to contact us to see how we can help or refer you to a local professional who can.